SCHEDULES

SCHEDULE 8VAT amendments connected with withdrawal from EU

PART 1Amendments of Value Added Tax Act 1994

Amendment of the Value Added Tax Act 1994

85

In Schedule 3A (registration in respect of disposals of assets for which a VAT repayment is claimed), in paragraph 1—

(a)

in sub-paragraph (1), for “Schedule 1, 1A, 2 or 3” substitute “ Schedule 1 or 1A ”, and

(b)

in sub-paragraph (2), for the words from “, paragraph 11 of Schedule 1A” to the end substitute “ or paragraph 11 of Schedule 1A ”.